HomeMy WebLinkAbout09/03/2024 Docusign Envelope ID:49312237-17BE-4629-933B-1DA74A86576A
Order of the Mason County
Board of Equalization
Property Owner: Gregory &Jessica Chappell
Parcel Number(s): 52001-34-90082
Assessment Year: 2023 Petition Number: 512.2024
Date(s) of Hearing: 9/3/2024
Having considered the evidence presented by the parties in this appeal, the Board hereby:
® sustains ❑ overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
® Land $ 64,410 ® Land $ 64,410
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 64,410 Total Value $ 64,410
This decision is based on our finding that:
The hearing was held on Tuesday, September 3, 2024.
Gregory Chappell, Appellant, was present at the hearing. Assessor Patti McLean was present.
The Appellant stated on his petition that he does not agree with the Assessor's value on his parcel. He feels
that the value does not reflect the market, due to sales of similar properties that show a lower value. No
sales were provided to support his estimate of value.
The subject property was acquired in a Mason County Tax Foreclosure sale on 4/14/2022 in the amount of
$40,000.
During testimony, he stated he had no access to the property. The Assessor testified that there is legal access
to the property; however, there is no developed ingress/egress.
The Assessor provided three comparable sales on a trend line analysis, ranging in value from $71,400 to
$142,500. The value of the subject parcel falls below this range.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at $64,410 and improvements at$0 for a total of
$64,410 for the subject parcel.
Docusign Envelope ID:49312237-17BE-4629-933B-lDA74A86576A
Page 2
Petition No. 512.2024 Parcel No. 52001-34-90082
Dated this Yd day of September 2024
DocuSigned by: Signed by:
Cheryl Williams,Chairperson's Signature Clerk's Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915, Olympia,WA 98504-0915 or at their website at
bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals.
To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706.
Teletype(TTY)users use the Washington Relay Service by calling 711.
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017)—MCBOE062019